# 119-s-1919: Buying American Cotton Act of 2025

119-s-1919, Buying American Cotton Act of 2025, is a 119th Congress bill sponsored by Sen. Hyde-Smith, Cindy [R-MS] (R-MS); status introduced; PRIA reads it as touching household money (as of 2026-09-26).

- Canonical: https://policyrisk.com/legislation/119-s-1919
- As of: 2026-09-26
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-1919
- Congress: 119
- Title: Buying American Cotton Act of 2025
- Status: introduced
- Introduced: 2025-05-22
- Sponsor: Sen. Hyde-Smith, Cindy [R-MS] (R-MS)
- Cosponsors: 19
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-09-26

## Summary

**A domestic cotton consumption tax credit** would encourage buying U.S. cotton and require trustworthy digital tracing from bale to finished product. The credit is based on documented cotton volume, an applicable percentage tied to where processing occurs, and an average market price benchmark. - Farmers and ginners: Would require proof of origin such as a Secretary of Agriculture assigned permanent bale identification number or other approved methods and digital tracing of bale movement and volume. This establishes documentation rules for U.S. grown extra long staple and upland cotton. - Manufacturers and textile makers: The credit equals documented pounds times an applicable percentage times an applicable market price. The applicable percentage is 24% when processing happens only in the U.S. or in free trade agreement or unilateral preference countries, and 18% when processed in other countries. Producers may elect credit multipliers of 1.6 for qualified cotton yarn and 6.5 for qualified cotton fabric. - Sellers and certifiers: The credit applies to the first sale to an unrelated person of an eligible article in its final retail condition. The Treasury would write regulations to certify eligible articles, prevent double claiming, set digital tracing rules, and handle reporting and transfers. The rule would apply to eligible articles sold on or after January 20, 2025.

## Cosponsors (19)

- Sen. Britt, Katie Boyd [R-AL] (R-AL), 2025-05-22T00:00:00.000Z
- Sen. Marshall, Roger [R-KS] (R-KS), 2025-05-22T00:00:00.000Z
- Sen. Boozman, John [R-AR] (R-AR), 2025-05-22T00:00:00.000Z
- Sen. Wicker, Roger F. [R-MS] (R-MS), 2025-06-11T00:00:00.000Z
- Sen. Budd, Ted [R-NC] (R-NC), 2025-06-11T00:00:00.000Z
- Sen. Tuberville, Tommy [R-AL] (R-AL), 2025-06-11T00:00:00.000Z
- Sen. Cornyn, John [R-TX] (R-TX), 2025-07-09T00:00:00.000Z
- Sen. Tillis, Thomas [R-NC] (R-NC), 2025-07-24T00:00:00.000Z
- Sen. Blackburn, Marsha [R-TN] (R-TN), 2025-10-27T00:00:00.000Z
- Sen. Cotton, Tom [R-AR] (R-AR), 2025-12-11T00:00:00.000Z
- Sen. Ossoff, Jon [D-GA] (D-GA), 2025-12-11T00:00:00.000Z
- Sen. Hawley, Josh [R-MO] (R-MO), 2026-03-26T00:00:00.000Z
- Sen. Graham, Lindsey [R-SC] (R-SC), 2026-04-13T00:00:00.000Z
- Sen. Moran, Jerry [R-KS] (R-KS), 2026-04-13T00:00:00.000Z
- Sen. Warnock, Raphael G. [D-GA] (D-GA), 2026-05-13T00:00:00.000Z
- Sen. Schiff, Adam B. [D-CA] (D-CA), 2026-06-10T00:00:00.000Z
- Sen. Justice, James C. [R-WV] (R-WV), 2026-06-18T00:00:00.000Z
- Sen. Warner, Mark R. [D-VA] (D-VA), 2026-08-07T00:00:00.000Z
- Sen. Graham, Darline [R-SC] (R-SC), 2026-09-23T00:00:00.000Z

## Provisions PRIA read

- New cotton tax credit for businesses: benefit, high. If enacted, businesses could claim a new tax credit for eligible articles that contain U.S.-grown cotton. The credit would equal the documented volume of qualified cotton × an applicable percentage (24% or 18%) × a 3-year average market price. Taxpayers could elect to treat yarn separately (×1.6) o…
- Digital tracing and proof for cotton: cost, medium. If enacted, growers, ginners, and others in the cotton supply chain would need proof-of-origin systems. The bill would require permanent bale IDs or other Secretary-approved proof and digital tracing from U.S. origin to the finished product. The Treasury and Agriculture Secretaries would write rule…

## Related bills

- 119-s-1071: National Defense Authorization Act for Fiscal Year 2026
- 119-s-2296: National Defense Authorization Act for Fiscal Year 2026
- 119-s-4784: National Defense Authorization Act for Fiscal Year 2027
- 119-s-5066: Health Equity and Accountability Act of 2026
- 119-sres-913: A resolution relating to the death of the Honorable Nancy Kassebaum, former United States Senator for the State of Kansas.
- 119-sres-897: A resolution honoring the life, service, and legacy of the Honorable Jon Llewellyn Kyl, former Senator for the State of Arizona.

## Sources
- [119-s-1919 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/1919)

## Related
- [119-s-1071: National Defense Authorization Act for Fiscal Year 2026](https://policyrisk.com/legislation/119-s-1071)
- [119-s-2296: National Defense Authorization Act for Fiscal Year 2026](https://policyrisk.com/legislation/119-s-2296)
- [119-s-4784: National Defense Authorization Act for Fiscal Year 2027](https://policyrisk.com/legislation/119-s-4784)
- [119-s-5066: Health Equity and Accountability Act of 2026](https://policyrisk.com/legislation/119-s-5066)
- [119-sres-913: A resolution relating to the death of the Honorable Nancy Kassebaum, former Uni…](https://policyrisk.com/legislation/119-sres-913)
- [119-sres-897: A resolution honoring the life, service, and legacy of the Honorable Jon Llewel…](https://policyrisk.com/legislation/119-sres-897)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-1919 (as of 2026-09-26).